2月25日起预约！这笔钱可退→

Core Points - The annual "more refund, less supplement" process for personal income tax will begin, with the State Taxation Administration announcing that taxpayers can make appointments for the 2025 annual comprehensive income tax settlement starting February 25, 2026 [1][2][4] Group 1: Appointment and Processing Details - The comprehensive income tax settlement for the 2025 tax year will take place from March 1 to June 30, 2026, with appointment services available for taxpayers [2][4] - Taxpayers who need to process their taxes between March 1 and March 20 can make appointments starting February 25 through the personal income tax app; from March 21 to June 30, no appointment is necessary [2][4] Group 2: Tax Calculation Methods - There are two methods for tax calculation: separate taxation and combined taxation, which can affect whether a taxpayer owes additional taxes or receives a refund [4][5] - Separate taxation allows taxpayers to calculate tax on year-end bonuses without including them in the annual comprehensive income, potentially resulting in a lower tax rate [5][7] - Combined taxation includes year-end bonuses in the annual comprehensive income, which may lead to a higher tax liability [5][7] Group 3: Compliance and Penalties - Tax authorities remind taxpayers to accurately report their income and take responsibility for the authenticity and completeness of submitted information [8] - Serious violations, such as false reporting or altering documents, will lead to strict penalties and increased scrutiny in future tax filings [8]